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Evaluation of the Anti-Avoidance Tax Directive (ATAD)

Taxation

The Commission must undertake an evaluation of the Anti-Tax Avoidance Directive “the ATAD”, which lays down minimum standard rules to address the most common forms of aggressive tax planning and tax avoidance practices that directly affect the functioning of the internal market. Article 10 of the Directive provides that the Commission shall evaluate the implementation of the ATAD, and report to Council thereon.

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Public consultation

ID: 14287

Lobbying Activity

28 responses

BUSINESSEUROPE urges streamlining of EU anti-tax avoidance rules

BUSINESSEUROPE, 11 Sept 2024

The organization requests a fundamental reassessment and streamlining of existing anti-avoidance rules rather than adding new measures. They seek deactivation of CFC rules for companies already subject to Pillar II, increased ceilings for deductible interest expenses, and clearer guidance on General Anti-Avoidance Rules.
This would reduce their administrative burden and support business investment without duplicate compliance costs.
Tax authorities lose multiple layers of anti-avoidance protection against profit shifting.

AmCham EU calls for streamlining redundant EU tax rules

American Chamber of Commerce to the European Union, 11 Sept 2024

AmCham EU requests exempting companies subject to the global minimum tax from the directive. They also urge the Commission to declutter requirements and harmonise national implementation.
Streamlining these rules would lower administrative burdens and reduce business costs in Europe.

German Industry Urges Unified EU Rules to End Tax Gold-Plating

Bundesverband der Deutschen Industrie e.V., 11 Sept 2024

BDI calls for uniform tax avoidance rules across all member states. They advocate for consistent definitions to prevent administrative burdens.
Businesses would benefit from reduced complexity and the removal of excessive national requirements.
Public treasuries lose revenue if strict national rules are replaced by weaker standards.

Dutch industry group VNO-NCW urges EU to scrap redundant rules

Vereniging VNO-NCW, 11 Sept 2024

VNO-NCW requests a reassessment of tax rules that may be redundant. They want to reduce administrative burdens and create a uniform approach.
Lower compliance costs would encourage business investments in the green transition.

Insurance Europe urges repeal of EU tax avoidance rules

Insurance Europe, 11 Sept 2024

Insurance Europe recommends repealing the directive and related reporting standards. They argue that new global tax rules have made these measures redundant and costly. They also request simplification of rules to reduce burdens on multinational businesses.
This would decrease significant technical and administrative costs for the insurance sector.

European Banking Federation seeks ATAD-Pillar Two harmonization to reduce burden

European Banking Federation, 9 Sept 2024

The organization requests harmonization of ATAD rules with Pillar Two framework to eliminate regulatory overlap. They argue both directives share the same policy objective but create excessive administrative burdens. They specifically request exemption from CFC rules when Pillar Two applies and exclusion of financial undertakings from interest limitation rules.
This would reduce compliance costs from managing two overlapping tax regimes simultaneously.
Tax authorities lose dual safeguards against profit shifting to low-tax jurisdictions.

MEDEF urges easing of EU anti-tax avoidance rules

Mouvement des Entreprises de France, 10 Sept 2024

The organization requests removing redundant foreign company rules and increasing interest deduction ceilings. They also demand reduced reporting obligations.
These changes would lower corporate tax bills and reduce compliance costs for businesses.
Member states risk losing tax revenue if anti-avoidance protections are reduced or eliminated.

Finance Finland calls for ATAD reform following GloBE introduction

Finanssiala ry - Finance Finland, 11 Sept 2024

Finance Finland warns that overlapping tax rules create a risk of double regulation. They suggest ATAD's provisions may become redundant because global rules address similar objectives. The group recommends harmonizing rules into a single framework to facilitate compliance.
Consolidating these rules would reduce administrative burdens and complexities for multinational enterprises.

Invest Europe seeks specific exemptions from EU tax avoidance rules

Invest Europe, 11 Sept 2024

Invest Europe requests a flexible framework considering specificities of the private equity sector. They want independent fund investors excluded from being classified as associated enterprises. The group also seeks exceptions for investment vehicles to avoid adverse tax consequences.
The exemptions would protect investor returns and reduce administrative compliance burdens.
Tax authorities could lose revenue if firms use debt to erode tax bases.

EY Urges ATAD Simplification to Enhance European Business Competitiveness

Ernst & Young Core Business Services BV, 11 Sept 2024

EY requests a comprehensive review to align overlapping tax measures and reduce administrative costs. They call for more flexible interest limitation rules and the deactivation of redundant reporting requirements.
This would lower compliance costs and improve liquidity for asset-heavy sectors.
Member States seeking short-term revenue may lose immediate tax collection from businesses.

PwC Urges EU to Declutter Corporate Tax Rules

PwCIL, 11 Sept 2024

PwC calls for simplifying and "decluttering" tax rules to reduce administrative burdens. They suggest reviewing whether all ATAD measures remain necessary following the implementation of Pillar Two.
This would reduce regulatory overlap and significantly lower administrative expenses for their multinational clients.
Member States lose the ability to use specialized local rules to combat specific tax avoidance.

Public banks urge exemptions for social and public entities

European Association of Public Banks and Funding agencies AISBL, 11 Sept 2024

The organization recommends making the directive more targeted to avoid taxing strategic investments. They specifically propose an exemption for public sector entities and those with social purposes.
Proposed exemptions would lower the tax burden and facilitate lending to clients.
Tax authorities would lose revenue as more entities deduct their borrowing costs.

KPMG urges tax exemptions to prevent double taxation risks

KPMG, 11 Sept 2024

KPMG recommends ATAD is amended to exempt Pillar Two groups from CFC regimes. They also suggest revisiting the deductibility threshold to better reflect the current economic environment.
These changes would significantly lower compliance costs and tax expenses for multinational corporations.

Housing Europe calls for tax exemptions for social housing

Housing Europe - European Federation for Public, Cooperative and Social Housing, 11 Sept 2024

The organization requests that social housing providers be allowed to fully deduct borrowing costs from their tax base. They propose amending the directive to exempt not-for-profit associations that serve social purposes.
This change would protect their economic model by significantly reducing financing and delivery costs.

Real estate body EPRA urges tax exemptions for housing

European Public Real Estate Association, 10 Sept 2024

EPRA wants to preserve the unique characteristics of national REIT regimes and avoid asymmetrical tax treatment. They request new exclusions for borrowing costs related to housing shortages and renovation needs.
This would increase the attractiveness of the sector and boost private capital flows.
National governments would lose revenue currently collected from limits on corporate interest deductions.

Finnwatch urges EU to tighten anti-tax avoidance rules

Finnwatch ry, 11 Sept 2024

Finnwatch calls for stricter minimum standards and the removal of various tax exemptions. They recommend lowering interest deduction limits and strengthening rules for foreign subsidiaries. They also propose a new exit tax for wealthy individuals.
These changes would strengthen national tax bases and improve fair market competition.
Large corporations and wealthy individuals would lose access to profitable tax avoidance loopholes.

ETAF urges EU to reduce tax reporting duplication

European Tax Adviser Federation, 10 Sept 2024

The federation requests that the Commission simplify rules and reduce Member State options to minimize bureaucracy. They specifically propose waiving certain reporting for large multinational companies to avoid duplication with the new Minimum Tax Directive.
This would decrease administrative burdens and prevent the double taxation caused by overlapping regulations.
National tax authorities might lose local control and flexibility in implementing specific anti-abuse measures.

German Tax Consultants Urge ATAD Reform to Cut Bureaucracy

Bundessteuerberaterkammer, 6 Sept 2024

The chamber wants certain tax rules abolished for companies paying the global minimum tax. They also seek standardized rules to stop double taxation and reduce administrative burdens.
This would lower compliance costs and protect businesses from being taxed twice on income.
Member States lose the flexibility to maintain stricter tax avoidance laws than the EU minimum.

Consultation response

Tax Justice Network, 11 Sept 2024

The ATAD is a crucial piece of legislation in the fight against tax avoidance and the eradicating of base erosion and profit shifting involving EU countries. However, on a number of aspects, the current Directive is underperforming. We therefore seize the opportunity granted by the EU Commissions…

Consultation response

International Chamber of Commerce, 11 Sept 2024

Please find attached the International Chamber of Commerce's comments on the ATAD public consultation. We remain available to engage with the European Commission to provide further input that can support this evaluation.

Consultation response

Confédération Fiscale Européenne, 11 Sept 2024

CFE Tax Advisers Europe is pleased to contribute to the European Commission public consultation on the evaluation of the EUs EU Anti-Tax Avoidance Directive (ATAD) and invite you to read our Opinion Statement. CFEs comments do not relate to the Commissions focus on quantitative assessment of the…

Consultation response

Irish Tax Institute, 11 Sept 2024

The Irish Tax Institute welcomes the opportunity to provide feedback to the European Commission on its evaluation of Council Directive (EU) 2016/1164 of 12 July 2016 as amended by Council Directive (EU) 2017/952 of 29 May 2017 (known as the Anti-Tax Avoidance Directive or ATAD). We have prepared…

Consultation response

The Malta Institute of Accountants, 11 Sept 2024

Recommend the Introduction of Thresholds instead of a One-Size Fits All The Directive takes an outright one-size fits all approach with respect to its requirements. We do not consider this a fair measure from an industry, economy and/or business size and recommend the implementing of thresholds as…

Consultation response

European Association for Investors in Non-Listed Real Estate Vehicles, 11 Sept 2024

We hope our comments make a constructive contribution to the reconsideration of ATAD I and are available for further clarification or explanation if desired. Kind regards, Jeff Rupp Director of Public Affairs INREV

Consultation response

European Business Initiative on Taxation, 10 Sept 2024

EBITs Members thank the European Commission for the opportunity to provide comments on its public consultation on the Anti-tax Avoidance Directive (ATAD) - evaluation (31 July 2024 - 11 September 2024), please see attached.

Consultation response

Tax Executives Institute, Inc., 10 Sept 2024

Dear Sir or Madam: Please find attached comments of Tax Executives Institute, Inc., regarding the Anti-tax Avoidance Directive evaluation. Sincerely, Benjamin R. Shreck Tax Counsel Tax Executives Institute, Inc.

Consultation response

Conseil National de l'Ordre des Experts-Comptables, 10 Sept 2024

Lobjectif de la Directive ATAD et de son article 4 est de lutter contre la planification fiscale agressive et contre lévasion fiscale. Plus que du mécanisme de lutte, cest donc la qualité des conseillers fiscaux qui appliquent ledit mécanisme quil faut garantir. En effet, il est essentiel que le…

Consultation response

Istituto Nazionale Tributaristi, 9 Sept 2024

La direttiva (UE) 2016/1164 del Consiglio, del 12 luglio 2016, che evidenzia la volontà dell'Unione Europea alla lotta contro le pratiche di elusione fiscale, rappresenta un ulteriore passo in avanti verso la difficilissima omogeneizzazione della fiscalità dei Paesi membri. Infatti, nonostante…